> For the complete documentation index, see [llms.txt](https://help.immodio.app/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://help.immodio.app/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10050900-fahrzeug-reparaturen.md). # Vehicle repairs Help on the Immodio entry item Vehicle repairs.
Use this category for the **repair, maintenance and garage costs of a vehicle**, as far as these costs are economically attributable to your letting activity and you take the **actual vehicle costs** into account for tax. ### What can be entered here? Typical vehicle repair costs can be, for example: * repairing the brakes, * replacing defective vehicle parts, * repairing the engine or gearbox, * repairing the exhaust system, * repairing the vehicle electronics, * repairing the suspension or steering, * garage costs because of technical defects, * inspection and maintenance work of a repair character, * replacing worn parts, * necessary repairs after damage. {% hint style="warning" %} **The garage invoice is not income-related expenditure simply because the vehicle keeper is a landlord.** The use of the vehicle actually has to be connected with generating your letting income. Vehicle costs can in principle be income-related expenditure for income from letting and leasing, as far as they are occasioned by the letting. {% endhint %} ### Typical use of a vehicle relating to the letting A connection with your letting can exist, for example, where you use the vehicle for trips to: * a let property, * a handover of an apartment, * a viewing of an apartment, * an appointment with a tradesman, * an inspection of a building site, * an owners' meeting, * an appointment with a property management or service providers, * a DIY store to obtain material for the rental property, * a prospective tenant or tenant. With occasional trips to a rental property, the case law of the Federal Fiscal Court recognises the travel costs in principle as income-related expenditure. ### With a private car, do not simply enter the whole repair This point is particularly important for private landlords. Where you use your private car, for example: **90% privately** and **10% for your letting**, you cannot simply enter a garage invoice of €2,000 in full as income-related expenditure of the letting. Only the share actually occasioned by the letting can be taken into account for tax. With vehicles used for mixed purposes the Federal Fiscal Court has also used a split based on the ratio of the kilometres driven for the type of income concerned to the total kilometres. #### Example Total annual mileage: **20,000 km** Of which for the letting: **2,000 km** The letting share: **10%** The repair invoice: **€1,500** With a corresponding actual split of costs, the following would arithmetically: **€150** be attributable to the letting. This individual repair invoice may not, however, be viewed in isolation where you determine your vehicle costs through the actual total costs per kilometre. The repair is then already part of the total vehicle costs. ### Insurance payments after damage Where a vehicle repair is partly covered by comprehensive insurance or by the other party's liability insurance, for example, the repair invoice and the insurance payment should not be recorded as if you had borne the entire economic burden yourself. For the analysis for tax, what is ultimately decisive is which expense economically remains with you and to what extent that expense is connected with the letting. The general deduction of income-related expenditure requires an economic connection with the letting. ### Assignment in Immodio Select **Assignment → Owner** and then the owner to whose letting activity the vehicle costs are attributable. Where several owners or types of income benefit from the same vehicle, only the share of the costs appropriately attributable to the letting concerned is to be taken into account. ### Do not enter here Do not use this category in particular for: * fuel and running operating costs, * vehicle tax, * vehicle insurance, * leasing instalments, * tolls, * buying a car, * vehicle depreciation, * private vehicle repairs with no connection to the letting, * repair costs in addition to the mileage allowance, where flat rate mileage costs are already applied for the same trips. ### Which documents should you keep? Keep in particular: * the complete garage invoice, * proof of payment, * the registration number or a clear identification of the vehicle, * a description of the repair, * the date of the repair, * the mileage, * the annual mileage, * records of trips relating to the letting, * the calculation of the letting share with mixed use, * the insurance statement or damages, where applicable, * documentation of whether actual vehicle costs or the mileage allowance is used. With a vehicle used privately and for the letting in particular, it should be comprehensible how the share relating to the letting was determined. With mixed vehicle use the Federal Fiscal Court takes into account in particular the ratio of the kilometres driven for each purpose to the total mileage.